LOUDON - The Special Investigations Section of the Tennessee Department of Revenue conducted the investigation that led to David Blain Cantrell's guilty plea to tax evasion on his registration of a 2021 Can-Am ATV at the Loudon County Clerk's Office.

Last week, Judge Jeffrey Wicks accepted Cantrell's guilty plea to one felony count of tax evasion. Cantrell was sentenced to three years of supervised probation, a $500 fine, and ordered to pay $1,921 in restitution to the state.

"The Department of Revenue strives to promote voluntary compliance of Tennessee's tax laws by educating taxpayers and pursuing criminal sanctions for accountability of fraudulent actors," Revenue Commissioner David Gerregano said. "This guilty plea underscores the department's efforts to ensure for a level playing field and a fair administration of Tennessee's tax laws."

The department pursued this criminal case in cooperation with District Attorney Russell Johnson's Office. Citizens who suspect violations of Tennessee's revenue laws should call the toll-free tax fraud hot line at (800) FRAUDTX (372-8389).

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws, as well as the collection of taxes and fees associated with those laws. The Department collects around 87 percent of total state revenue. During the 2025 fiscal year, it collected over $21 billion in state taxes and fees and more than $5 billion in taxes and fees for local governments. To learn more about the department, visit www.tn.gov/revenue.

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